CROCKETT

v.

UNITED STATES; AND CROCKETT V. MCELROY ET AL.

Citator

Cited By

• Gutierrez v. Pub. Serv. Interstate Transp. Co., 168 F.2d 678 (2d Cir. 1948)
  …918, certiorari denied 68 S.Ct. 1516. Compare, however, Gorham v. Mutual Benefit Health Acc. Ass’n, 4 Cir. 114 F. 2d 97, certiorari denied 312 U.S. 688, 61 S.Ct. 615, 85 L.Ed. 1125; Crockett v. United States, 4 Cir., 116 F. 2d 646, certiorari denied 314 U.S. 619, 62 S.Ct. 57, 86 L.Ed. 498, and see also 3 Moore, Federal Practice § 38.02, 1947 Cum.Supp. pp. 15, 22-24. We turn therefore to the law as developed and expounded by the New York courts as charting the course we should follow. The New York Court of…
• Est. OF Helen M. McCLURE v. United States, 288 F.2d 190 (Ct. Cl. 1961)
  …e regulation contradicts the statute which expressly provides for joint and several liability, and is therefore invalid. It relies upon decisions such as that of this court in Moore v. United States, 37 F.Supp. 136, 93 Ct.Cl. 208, certiorari denied, 314 U.S. 619, 62 S.Ct. 58, 86 L.Ed. 498, holding a spouse liable for all the taxes payable on a joint return. It cites cases holding that a spouse who had not participated in fraudulent acts which had given rise to the assessment of a penalty was nevertheless li…
• Commissioner of Internal Revenue v. Uniacke, 132 F.2d 781 (2d Cir. 1942)
  …Janney, 311 U.S. 189, 61 S.Ct. 241, 85 L.Ed. 118, 131 A.L.R. 980; Taft v. Helvering,. 311 U.S. 195, 61 S.Ct. 244, 85 L.Ed. 122. This view was accepted by the Court of Claims in Moore v. United States, 37 F.Supp. 136, 93 Ct.Cl. 208, certiorari denied 314 U.S. 619, 62 S.Ct. 58, 86 L.Ed. 498. The Tax Court has also adopted it in later cases. Schoenhut v. Commissioner, 45 B.T.A. 812; Gillette v. Commissioner, 46 B.T.A. 573; Levy v. Commissioner, 46 B.T.A. 1145. See also United States v. Rosebush, D.C.E.D. Wis.,…